The initial step for preparing a trial balance sheet involves listing all the accounts that have balances in the general ledger, as Accounting Coach states. Next, create the debit and credit columns to the right of the a... More »

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A post-closing trial balance is a listing of general ledger account balances after the closing entries for an accounting period have been entered, according to Accounting Coach. This listing includes only balance sheet a... More »

To prepare a post-closing trial balance sheet, transfer the totals from the ledger accounts onto a spreadsheet with a column for account names, debits and credits, according to MyAccountingCourse.com. Only balance sheet ... More »

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A company's retained earnings can be found in the business' reported balance sheet or in the company's internal general ledger closing statement. Stockholders can find the value of the company's retained earnings in the ... More »

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A post-closing trial balance is a listing of general ledger account balances after the closing entries for an accounting period have been entered, according to Accounting Coach. This listing includes only balance sheet a... More »

Cash Dividends Declared is a temporary account on the balance sheet where common stock dividends are listed in the period in which they are declared, as defined by Accounting Coach. When the company pays out the dividend... More »

Holders of IRA retirement accounts figure required minimum distributions by calculating the account balance on December 31 of the previous year divided by the appropriate life expectancy estimate from a uniform lifetime ... More »

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